Use this grid to enter details of remuneration that has been included in the accounts but that has not been paid within 9 months and must therefore be added back as disallowed expenditure.
- Add the Trading profits section to the return (or select it if already added), then select the Adjustments to trade profit tab.
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Select Edit to open the grid and complete as follows:
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Description – enter a description of the remuneration.
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Per accounts – enter the amounted listed per the accounts.
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Disallowed – enter the amount to be disallowed. This defaults to the full amount in the accounts, but can be changed if required.
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A new line is automatically added. Unwanted lines can be deleted using the bin icon. Select Save changes.